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The MPTF Office's work is possible thanks to the support and engagement of contributors, participating organizations, and programme countries that establish and capitalize on UN inter-agency pooled funding mechanisms. This section includes partner information, data on commitments, and a list of all pooled funds that received contributions in 2023.   

Annex 6: Inter-agency Pooled Funds Accountability, Legal and Oversight Framework  

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1. Definition: All inter-agency pooled funds are pass-through mechanisms per the UN’s Chief Executives Board (CEB/2015/HLCM/FB/9, 16 June 2015). They are defined with reference to three key features:Fund design and administration, Joint Governance/Fund operations, and Fund implementation:  
    
2. Definition: a UN inter-agency pooled fund is a funding mechanism that is defined with reference to three key features: Fund design and administration, Joint Governance/Fund operations, and Fund implementation.  
   • Fund design and administration: The pooled fund is designed to support a clearly defined programmatic purpose and results framework through contributions - usually received from more than one contributor - that are co-mingled, not earmarked to a specific UN entity and held by a UN fund administrator.  
   • Joint governance/fund operations: Decisions on project programmatic allocations are made by a UN-led governance mechanism, the programmatic purpose, and the results framework of the fund.  
   • Fund implementation: Fund implementation is (fully or largely) entrusted to UN entities that assume the programmatic and financial accountability for the resources received.    
      
3. Standards: Specifically for UNSDG inter-agency pooled funds, legal standards (e.g., standard legal documents like Memorandum Of Understanding (MoU), signed with implementing organizations, and Standard Administrative Arrangement (SAA) with donors) and policy standards (e.g., through UNSDG protocols) have been agreed upon by the UNSDG in consultation with Member States. This approach provides assurances of transparency, integrity, and responsible stewardship of resources in support of the UN's mission and goals. The key instruments are:  
   • UNDG Guidance on Establishing, Managing, and Closing Multi-Donor (now Partner) Trust Funds (2015) establishes the standards for the management of MPTFs across the life cycle. It applies to all multi-partner trust funds (MPTFs). 
   • UNDG Protocol on the AA (October 2015) represents the system-wide agreed on standard roles and responsibilities of the AA. 
   • When an AA is also a Participant Organization (recipient implementing entity), the protocol requests a clear delineation of responsibilities (fiduciary trusteeship versus recipient agency interests). 
   • UNSDG established common guidelines for reporting (2012) for AA of pooled funds. 
   • Standard legal UNSDG agreements/templates: MoUs with the implementing partners and SAA with donors.  
   • The Management and Accountability Framework (MAF) for the UN development and Resident Coordinator systems includes specific accountability measures in relation to joint programmes and inter-agency pooled funds.  
   • UNSDG Guidance Note on a New Generation of Joint Programmes (2022) for pass-through UN joint programmes. 
      
4. Governance, Accountability and Oversight Governance  The policy and legal framework for UN inter-agency pooled funds encompasses key building blocks, including the UN Charter, UN General Assembly Resolutions, UN entities' policy instruments and legal documents, UN-wide documents, and specific elements of UN pooled funds. 

   • Accountability and Oversight  
     Pooled funds where the MPTF Office acts as the AA have common design and governance features, including a clear division of roles between fund administration, governance/operation, and implementation. These include:  

     • Formal Delegation of Authority to MPTF Office Executive Coordinator: Under the UNDP Accountability Framework approved by the Executive Board, the UNDP Administrator has delegated authority to the MPTF Office Executive Coordinator to exercise authority as an AA in line with the UNDSG Protocol on the AA.  
     • UNSDG protocols and standard legal documents. These instruments help to ensure adherence to the norms and values of the UN, including addressing, for example, the reporting, communication, and transparency process on Sexual Abuse (SEA) and Sexual Harassment, as well as on Fraud, Corruption, and Unethical Behaviour.  
     • UNDP pass-through policies, financial regulations, and rules: While the MPTF Office is hosted by UNDP when it acts as the AA (and is subject to UNDP’s regulations, rules, policies, and procedures), theAA function is firewalled from other operational, partnerships and resource management aspects of UNDP to prevent a perceived or actual conflict of interest, as per UNSDG requirements. The implementation of this requirement is covered by UNDP’s POPP.  
     • Fund-specific governance arrangements: Each fund administered by the MPTF Office is guided by its own specific Terms of Reference (TOR) as the foundational document of the Fund. The TOR describes its programmatic framework and different roles for:  
       • AA/trustee (MPTF Office),   
       • Oversight and decision-making on allocations by governing bodies, secretariat, or fund management unit; and  
       • Participating/implementing organizations.   
          
5. Monitoring and evaluation: According to UNSDG standards, monitoring of each pooled fund administered by the MPTF Office is undertaken in accordance with the ToR of the Fund. The Participants and the donor(s) hold consultations during the life of the fund to review status. Evaluation of programmatic initiatives by a PUNO is undertaken per its rules and regulations, and joint evaluation by participants, donor(s), host government, etc., are posted publicly on the MPTF Office Gateway and uploaded on the UNEG database. The MPTF Office has been subject to several evaluations, is a participant in joint and system-wide evaluations of pooled funds it administers, and provides advice on best practices.  
    
6. Risk management and internal controls: The MPTF Office Follows UNDP's Enterprise Risk Management policy and, for internal controls, follows UNDP's Internal Control Framework Policy and the related Operational guide to ICF. 
    
7. Audit: The activities of the MPTF Office as the AA and each Participating UN Organization in relation to a fund are audited exclusively by respective internal and external auditors in accordance with each organization’s financial regulations and rules (in the case of the MPTF Office, UNDP policies, rules, and regulations apply). Corresponding external and internal audit reports are disclosed publicly per the relevant policies and procedures.  
    
8. Fee structure: Cost recovery fee of the AA and indirect costs. The MPTF Office is fully self-financed through its “fee-for-service” delivery model and does not have other UNDP resources allocated to it. The AA fee (currently 1%) is established by the UNSDG, reflected in the UNDG standard legal agreements for the pass-through, and covers the full costs of delivering the AA function(s). Separate from the 1% AA fee, PUNOs that implement the joint programmes in accordance with their regulations and rules under inter-agency pooled funds administered by the MPTF Office charge 7% Indirect support cost, as agreed by UNSDG. As a result, all contributions to an inter-agency pooled fund administered by the MPTF Office incur a total administration fee and indirect cost of 8%. According to UNSDG policy, there is no charging of 1% UN coordination levy to inter-agency pooled funds. 
    
9. Reporting: The MPTF Office reports annually to fund-specific governing bodies/Steering Committees and all donors. As per the standard legal agreements of the Fund, it is responsible as the AA for fund administration and the provision of consolidated financial and narrative fund reporting with according to deadlines established in the UNSDG legal framework. It also participates as an ex-officio in the governing bodies of MPTFs to provide reporting, briefing, and advice on the fund’s design, financial position, strategy, and performance dimensions.  
    
10. Transparency: The MPTF Office provides an online financial platform that is publicly accessible and offers real-time views into contributions, payments, and expenditures for all MPTF funds and projects. The platform provides individual visibility tools for donors who contribute to pooled funds administered by the MPTF Office.  
     
11. In conclusion, the MPTF Office operational framework emphasizes adherence to UNSDG standards, accountability, and transparency. This ensures that stakeholders can confidently engage, trusting in the MPTF Office's more than 20 years of service provision experience in the administration of funds held in trust on behalf of the UN system and its expertise in the design and administration of pooled funding mechanisms to support the UN’s ongoing efforts for achieving the SDGs and the 2030 Agenda.